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2017 (3) TMI 223 - AT - Central ExciseCENVAT credit - MS ingots, angles, channels etc - Held that: - All these items fall either in the definition of capital goods or under the category of parts/components/accessories of capital goods. Without such fabrication of parts/components/accessories of capital goods the activity of manufacture cannot be carried out - In Monnet Ispat and Energy Ltd., Vs CCE, Raipur [2016 (1) TMI 917 - CESTAT NEW DELHI] the Tribunal had occasion to consider the eligibility of credit of MS items used for fabrication of components/accessories of various machineries used in the activity of manufacture - credit on MS items allowed - appeal allowed - decided in favor of appellant.
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